SYLVIA LIVES IN THE CONTIGUOUS US. SHE EARNED $`14,741 UB WAGES UB 2021. SHE MEETS THE REQUIREMENTS TO BE A BENEFICIARY OF AN ABLE ACCOUNT AND ONE WAS EST ABLISHED FOR HER SEVERAL YEARS ATO. THE 2020 FEDERAL POVERTY LINE FOR A SINGLE PERSON HOUSEHOLD WAS $12760. WHAT IS THE MAXIMUM SYLVIA MAY CONTRIBUTE TO HER OWN ABLE ACCOUNT IN 2021/. (NO CONTRIBVUTIONS WERE MADE TO A NY RETIREMENT PLAN ON SYLVIA'S BEHALF THIS YEAR.)